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I.
2009 REPRESENTATION UPDATE 
by ROBERT E. McKENZIE, EA, ATTORNEY 
©2009
 ARNSTEIN & LEHR SUITE 1200 120 SOUTH RIVERSIDE PLAZAChicago, Illinois 60606 (312) 876-7100 REMCKENZIE@ARNSTEIN.COM 
http://www.mckenzielaw.com/
 
2009 IRS REPRESENTATION UPDATE© By: Robert E. McKenzie
1. A CHANGING IRS ........................................................................................................1More Compliance Centers to Cease Processing Returns:............................................1Shrinking IRS Workforce ................................................................................................1New IRS Commissioner ................................................................................................22. TAXPAYER ADVOCATE ..............................................................................................2National Taxpayer Advocate Releases Report To Congress ........................................ 2The Most Litigated Tax Issues ..................................................................................... 113. ENFORCEMENT ........................................................................................................ 13Highlights of 2008 Enforcement................................................................................... 13Individual Enforcement................................................................................................. 13Millionaires ................................................................................................................... 13Businesses ................................................................................................................... 14Collection Enforcement................................................................................................ 14Electronic Filing IRS Webpage .................................................................................... 14State Information Sharing ............................................................................................ 19Federal Tax Returns and Return Information.............................................................. 19Return Information ........................................................................................................19IRS Study Provides Tax Gap Estimate ........................................................................ 20Sources of Misreporting ............................................................................................... 20Understanding the Tax Gap ......................................................................................... 20Components of the Tax Gap ........................................................................................ 20Underreporting ............................................................................................................. 20Underreporting Is Largest Component......................................................................... 21Noncompliance Rising ................................................................................................. 21Areas Where Compliance Has Decreased .................................................................. 21Areas With Improved Compliance ............................................................................... 22Businesses More Likely to Not Comply....................................................................... 22NRP Subchapter S Corporation Study Overview ........................................................ 222009 Budget................................................................................................................. 262009 Budget ................................................................................................................ 26Overview - Abusive Return Preparer ........................................................................... 27Audits of 30 Clients ...................................................................................................... 284. EXAMINATION ........................................................................................................... 29Examination Reengineering ......................................................................................... 29The Dirty Dozen ........................................................................................................... 295. APPEALS .................................................................................................................... 32Strategic Priorities:....................................................................................................... 32Campus Appeals Program ........................................................................................... 32OIC and TFRP Mediation and Arbitration .................................................................... 32Application Process ..................................................................................................... 33TFRP ............................................................................................................................ 33i
 
6. USEFUL INFORMATION FOR PRACTITIONERS .................................................... 34Whistleblower Reforms ................................................................................................ 34Mortgage Relief Act...................................................................................................... 34Basis Reduction ........................................................................................................... 35Qualified Principal Residence Indebtedness ............................................................... 35Misclassified Workers .................................................................................................. 35Misclassification ........................................................................................................... 35Recommendations ....................................................................................................... 36UBS Criminal Charges ................................................................................................. 36Agreement.................................................................................................................... 36Allegations .................................................................................................................... 36Prior Charges ............................................................................................................... 37Comments of Government Officials ............................................................................. 37Settlement Offer Unreported Offshore Income ........................................................... 37Highlights of the Offer. ................................................................................................ 37Penalties ....................................................................................................................... 38Fully Cooperate ............................................................................................................ 38VITA Grant Program .................................................................................................... 38Identity Theft................................................................................................................. 397. COLLECTION ............................................................................................................. 42Taxpayer Advocate’s Report On Enforced Collection ................................................ 42Flawed Private Collection Ends ................................................................................... 42Help for People Who Owe Taxes ................................................................................. 43Flexibility ....................................................................................................................... 43Online Payment Agreement (OPA) ............................................................................. 44Guaranteed Availability of Installment Agreements .................................................... 45<$25,000 Liabilities ...................................................................................................... 45Form 433A .................................................................................................................... 45New more Onerous Allowable Expense Standards ..................................................... 45Five Year Test.............................................................................................................. 488. OFFER IN COMPROMISE ......................................................................................... 48Number of Offers .......................................................................................................... 48OIC’s FY2000 to 2008 .................................................................................................. 49Tax Increase Prevention and Reconciliation Act of 2005 ............................................ 49Payments With Offers .................................................................................................. 49Failure to Make Deposit............................................................................................... 49Not Refundable ............................................................................................................ 50Taxpayer Advocate Research ...................................................................................... 50Failure to Make Installment Payments ......................................................................... 50Low Income Taxpayers ................................................................................................ 50Deemed Accepted ........................................................................................................ 51Background .................................................................................................................. 51Supporting Documents ................................................................................................. 51$150 Processing Fee ................................................................................................... 51Determining Processability ........................................................................................... 52Full Pay Processing ......................................................................................................53ii
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